246.063. 1. Whenever any lands within a levee or drainagedistrict organized under the laws of this state are so situatedthat subsequent improvements constructed within the districteither by the district or by some other agency partially orwholly nullify the benefits accruing from improvements previouslyconstructed by the district and for which benefits were assessedagainst the lands, the owner or owners may file a petition withthe clerk of the court or county commission by which the districtwas organized setting out such facts with particularity andrequesting that the benefits assessed against the lands for suchpreviously constructed improvements be reduced for the purpose ofmaking a more equitable basis for the levy of the maintenancetax, or that they be canceled. In districts organized in thecircuit court, the circuit clerk shall cause notice of the filingand hearing of the petition to reduce or cancel the assessedbenefits to be served upon the president and secretary of thedistrict at least thirty days prior to the hearing date. Indistricts organized in the county commission, the countycommission, in its discretion, may order that notice of thefiling and hearing of the petition be given to persons interestedin the lands and property included within the district bypublication or otherwise.
2. Upon hearing of the petition the court or countycommission may reduce or cancel the assessed benefits or may denythe petition as it deems just. All costs of the hearing shall beborne by the petitioners whether they be successful or not. Ifthe court or commission reduces or cancels the benefits assessedagainst the lands, thereafter the annual maintenance tax whichmay be levied shall apply to the benefits as reduced or canceled.
3. No assessed benefits shall be reduced or canceled underthe provisions of this section while the district has outstandingbond obligations.
(L. 1959 S.B. 213 ยง 1)